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Richard Sloan from the University of Michigan was first to document what is referred to as the "accrual anomaly". His 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones.
Delignit AG's Sloan Ratio for the quarter that ended in Dec. 2025 was 1.43%.
As of Dec. 2025, Delignit AG has a Sloan Ratio of 1.43%, indicating the company is in the safe zone and there is no funny business with accruals.
A former University of Michigan researcher, Richard Sloan's 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones. In fact, for the 40-year period between 1962 and 2001, buying the lowest accrual companies and shorting the highest accrual companies resulted in an average annual compounded return of 18%, more than double the S&P 500's 7.4% annual return over the same period.
If the Sloan Ratio is between -10% and 10%, the company is in the safe zone and there is no funny business with accruals.
If the Sloan Ratio is less than between -25% and -10% on the negative side, and between 10% and 25% on the positive side, this is a warning stage of accrual build up.
If the Sloan Ratio is less than -25% or greater than 25%, and this ratio is consistent over several quarters or even years, be careful. Earnings are highly likely to be made up of accruals.
As of Dec. 2025, Delignit AG has a Sloan Ratio of 1.43%, indicating the company is in the safe zone and there is no funny business with accruals.
Delignit AG Sloan Ratio % Related Terms
Delignit AG Sloan Ratio % Historical Data
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The historical data trend for Delignit AG's Sloan Ratio % can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
FRA:DLX vs SSD, UFPI, BCC: Sloan Ratio % Comparison
For the Lumber & Wood Production subindustry, Delignit AG's Sloan Ratio %, along with its competitors' market caps and Sloan Ratio % data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Delignit AG Sloan Ratio % vs Forest Products Industry
For the Forest Products industry and Basic Materials sector, Delignit AG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Delignit AG's Sloan Ratio % falls into.
Earnings contain a lot of non cash earnings which is called accruals. The Sloan ratio is a way to identify firms with low non-cash or accrual-derived earnings relative to their cash flow.
Delignit AG's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Delignit AG's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 0.652 (Jun. 2025 ) + 1.298 (Dec. 2025 ) = €1.95 Mil.
Delignit AG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -1.767 (Jun. 2025 ) + 4.335 (Dec. 2025 ) = €2.57 Mil.
Delignit AG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.616 (Jun. 2025 ) + -0.696 (Dec. 2025 ) = €-1.31 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Delignit AG (FRA:DLX) has a Sloan Ratio % of 1.43% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Delignit AG and its competitors.
Is Delignit AG's Sloan Ratio % too high?
Delignit AG's current Sloan Ratio % is 1.43%. Overall, Delignit AG has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Delignit AG's Sloan Ratio % compare to SSD and UFPI?
Delignit AG's Sloan Ratio % of 1.43% can be compared against companies in the Forest Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Sloan Ratio % for a Forest Products company?
A good Sloan Ratio % depends on the Forest Products industry context. However, Sloan Ratio % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Sloan Ratio % mean?
A high Sloan Ratio % can signal that a stock is expensive relative to its fundamentals. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Delignit AG and its competitors. Delignit AG's current Sloan Ratio % is 1.43%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Delignit AG stock overvalued right now?
Based on GuruFocus' analysis, Delignit AG (FRA:DLX) is currently considered Fairly Valued. The stock's GF Value™ is €2.59, compared to a current price of €2.40 — trading 7.3% below its estimated fair value. The current Sloan Ratio % is 1.43%. Delignit AG's overall GF Score™ is 72/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Sloan Ratio % calculated?
Sloan Ratio % is calculated from a company's financial statements. For Delignit AG (FRA:DLX), the current Sloan Ratio % is 1.43% as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Delignit AG (FRA:DLX) Overvalued in 2026?
Based on GuruFocus' analysis, Delignit AG stock appears to be undervalued.
The current stock price of €2.40 is trading 7.3% below its estimated GF Value™ of €2.59.
GuruFocus considers Delignit AG to be Fairly Valued.
Key valuation signals for FRA:DLX:
Sloan Ratio %: 1.43%
GF Value™: €2.59 vs. price of €2.40 (7.3% below fair value)
No single metric tells the full story. See the FRA:DLX stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Delignit AG develops, manufactures, and sells ecological, usually hardwood-based, materials and system solutions based on the natural, renewable, and CO2-neutral raw material and wood. The company's operating divisions are the Automotive target market, which is divided into the product groups of light commercial vehicles (LCV), motor caravans, and passenger cars; and the Technological Applications target market, which is divided into the product groups Building Equipment, Compressed Wood, Railfloor and Special Applications. Some of its brands are Delignit, VANYCARE, Festholz, Panzerholz, and carbonwood. Its geographical segments are Germany, European Union, and Others.
72GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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